Urban Bistro had the following revenue and expenses for the year ended December 31, 2021.

Revenue-Food	$556,600
Revenue-Beverages	$368,000
Cost of Sales-Food	$161,414
Cost of Sales-Beverages	$125,120
Depreciation Expense	$61,300
Insurance Expense	$20,900
Maintenance Expense	$13,300
Rent Expense	$134,700
Salaries & Wages Expense-Kitchen	$134,800
Salaries & Wages Expense-Servers	$58,700
Salaries & Wages Expense-Management	$78,000
Supplies Expense	$8,000
Utilities Expense	$48,500

Prepare a statement of income under USAR for Urban Bistro to determine operating income.